Stéphane Eljarrat

Partner

Stephane Éljarrat

Stéphane Eljarrat

Partner

Bar Admissions
  • Paris, 2012
    Ontario, 2011
    Québec, 1994

Clients value Stéphane’s ability to provide pragmatic and strategic legal advice, backed up by his extensive experience both as a Department of Justice attorney and as a corporate defence counsel. One client considers him “the smartest and best litigator and investigator I have met.” Another client says Stéphane “inspires trust and delivers.” (Chambers Global 2016)

Known for his unflappable and focused approach, Stéphane acts and has extensive expertise in a wide range of criminal investigations and proceedings under various federal criminal provisions such as those contained in the Corruption of Foreign Public Officials Act and the Competition Act.

Co-chair of the Investigations & White Collar Defence practice, Stéphane also acts in complex trials and high-stakes government and regulatory body investigations. He regularly advises Canadian and foreign corporations on internal investigations, as well as on the design and implementation of compliance programs. Clients also rely on his expertise for their disputes with tax authorities, including income tax and sales tax disputes, both Canadian and cross-border.

Stéphane Eljarrat

Partner

Clients value Stéphane’s ability to provide pragmatic and strategic legal advice, backed up by his extensive experience both as a Department of Justice attorney and as a corporate defence counsel. One client considers him “the smartest and best litigator and investigator I have met.” Another client says Stéphane “inspires trust and delivers.” (Chambers Global 2016)

Known for his unflappable and focused approach, Stéphane acts and has extensive expertise in a wide range of criminal investigations and proceedings under various federal criminal provisions such as those contained in the Corruption of Foreign Public Officials Act and the Competition Act.

Co-chair of the Investigations & White Collar Defence practice, Stéphane also acts in complex trials and high-stakes government and regulatory body investigations. He regularly advises Canadian and foreign corporations on internal investigations, as well as on the design and implementation of compliance programs. Clients also rely on his expertise for their disputes with tax authorities, including income tax and sales tax disputes, both Canadian and cross-border.

Abitibi Consolidated

Acted for Abitibi-Consolidated in a litigation with the federal tax authorities.

U.S. and Canadian companies

Acted for major U.S. and Canadian companies in connection with transfer pricing disputes.

Major public company

Acted for a major public company in connection with criminal charges laid by the Competition Bureau for alleged price-fixing.

Confidential client

Acting before the Court of Québec for a major Québec-wide energy provider in a litigious tax matter involving the Québec Revenue Agency. The Québec Revenue Agency reassessed four of the client's taxation years, adding very significant amounts to its stated capital for the purpose of the Québec tax on capital.

Confidential client

Acted for a public company in the metals and chemicals sector. Stéphane led an international internal investigation in connection with allegations of wrongdoing against former owners of a company that our client had acquired.

Confidential client

Acted for a US-based company active in the North American construction manufacturing sector and having worldwide operations. Stéphane led an internal investigation and advised the client in connection with a tax-related criminal investigation and allegations of corruption.

Confidential client

Acted for a Canadian clothing company. Stéphane led an internal investigation following allegations of wrongdoing and violation of customs regulations. This file involved acts committed in the United States, China and Mexico.

Confidential client

Acted for a parapublic institution. Stéphane advised the client in connection with a criminal and administrative investigation.

Confidential client

Acting for a prominent family holding corporation in a litigious tax matter before the Tax Court of Canada and Federal Court of Appeal. At issue are reassessments by the Canada Revenue Agency (CRA) adding significant amounts to the client's income under section 94.1 of the Income Tax Act, an anti-avoidance provision designed to tax investments in "offshore investment funds" that were made to avoid Canadian tax. This provision was previously considered inapplicable to day-to-day investments by Canadians in large and reputable international funds.

Canadian Forest Navigation

Acting for Canadian Forest Navigation, a leading international shipping and navigation company, in its appeals to the Tax Court of Canada and the Federal Court of Appeal against tax reassessments. These appeals deal with the effects of foreign rectification orders as well as with Canadian tax issues applicable to many Canadian international shipping companies.

Confidential Client

Acting before the Superior Court and the Québec Court of Appeal for a foreign trust in proceedings to declare an administrative act by Revenue Quebec ultra vires.

Article

Designing an Anti-Corruption Program: A Guide for Canadian Businesses

June 01, 2016 - Originally published in Designing an Anti-Corruption Program: A Guide for Canadian Businesses published by Global Compact Network Canada, (2016) this chapter examines the general overview and jurisdictional scope of the Corruption of Foreign Public Officials Act offences and also...

In the News

Integrity Rules: Tough Regulations to Fight Corruption in Canada – Lexpert

Dec. 07, 2015 - A Lexpert article examining the federal government’s recently introduced anti-corruption regulations quotes Davies partner Stéphane Eljarrat regarding rules that impose an automatic 10-year debarment from doing business with the federal government on any company, affiliate, supplier or...

Bulletin

Revisiting a Guilty Plea to Avoid Debarment from Public Contracts

Aug. 25, 2015 - Businesses facing criminal or regulatory charges may be tempted to plead guilty if the proposed fine is dwarfed by the costs that a defence and a trial would necessarily entail. However, a fine is only one of the consequences that a guilty plea may trigger. In fact, a guilty plea or a conviction...

Bulletin

“Publish What You Pay” Guidance Issued for Consultation

Aug. 17, 2015 - Natural Resources Canada recently released for consultation its draft guidance and reporting specifications with respect to the Extractive Sector Transparency Measures Act (ESTMA). Commonly known as “publish what you pay” standards, the ESTMA establishes mandatory reporting standards for...

Speaking Engagement

Canadian Society of Corporate Secretaries, 17th Annual Corporate Governance Conference, “Anti-Corruption Compliance: Protecting Your Company”; Montréal, QC

Aug. 17, 2015

Chambers Canada: Canada’s Leading Lawyers for Business—White-Collar Crime and Government Investigations (Band 1)

Benchmark Canada—White-Collar/Enforcement/Investigations Litigator of the Year (2017)

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—General Commercial (Litigation Star); White Collar Crime (Litigation Star)

International Tax Review’s Tax Controversy Leaders

The Best Lawyers in Canada—Tax Law

Who’s Who Legal: Canada—Investigations; Who’s Who Legal: Investigations

Expert Guides—White Collar Crime

Bar Admissions

Paris, 2012
Ontario, 2011
Québec, 1994

Education

Université de Montréal, LLB, 1993

Professional Affiliations

Association de planification fiscale et financière
Association of Certified Financial Crime Specialists
Barreau du Montréal
Barreau du Québec
Canadian Bar Association
Canadian Tax Foundation
Chambre de Commerce et d’Industrie Française au Canada

Community Involvement

Barreau du Montréal, Liaison Committee with the Tax Court of Canada, president
Barreau du Québec, Advisory Committee on Solicitor-Client Privilege
Canadian Bar Association, Anti-Corruption Team
Transparency International Canada, Legal Committee